How do you calculate the cash at the beginning of the year?

Prepare a Statement of Cash Flows, Indirect Method. My Company's most recent balance sheet, income statement, and other important information for 2021 are presented as follows: Additional data for 2021 are as follows: - Sold equipment with a book value of $30,000 ( =$40,000 cost - $10,000 accumulated depreciation) for $28,000 cash - Purchased equipment for $96,000 cash - There were no sales of long-term investments (Hint: Solve for the purchase of long-term investments.) - Issued bonds for $16,000 cash - Repurchased common stock (treasury shares) for $45,000 cash - Declared and paid $12,000 in cash dividends Required: - Use the four steps described in the chapter to prepare a statement of cash flows for the year ended December 31, 2021, using the indirect method. Refer to the format presented in Figure 6.7 "Statement of Cash Flows (Home Store, Inc.)". - Briefly describe the major changes in cash identified in the statement of cash flows